Change the default theme for newly install XP

Step 1
>>Insert XP CD into your CD ROM and copy all its data to your hard disk in a folder name TAMAGXP

Step 2 (Creating .theme file)
>>First download the theme you want for your WINDOWS XP default theme and install it.

>>After you are done right click on the desktop and select properties.

>>Click the Save As button, and save your theme and name it tamag.theme.

Step 3 (Copying the file to TAMAGXP folder)
>>(This is a confusing part so please read it carefully) After making tamag.theme file make a New Folder in TAMAGXP folder naming $OEM$. Open this folder and make a new folder in this folder naming $$ and a new folder in $$ folder naming Resources, and at last make Themes folder in Resources folder.

After making these 4 folders namely ($OEM$\$$\Resources\Themes) copy the tamag.theme file and paste it into Themes folder made at last.

Actually the %systemdrive%\Windows\ (your Windows directory) is equivalent to \$OEM$\$$\.

Step 4 (Editing WINNT.SIF file)
Open the TAMAGXP folder made in Step 1 and open I386 folder and search for file WINNT.SIF, right click on it and open it with notepad and add the following lines to it at last.

CustomDefaultThemeFile = “%WinDir%\Resources\Themes\tamag.theme”

After making the changes save this file and write your CD and make it bootable.